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PeerBasis
Compensation Comparability Determination

Butte Valley Montessori

Executive Director / CEO

EIN 731732658
CA · NTEE P33
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Daintry T Zarzynski, Executive Director / CEO ($66,387) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$739 total compensation of comparable organizations → $130,512 $66,387
$16,55410th
$40,28925th
$62,516Median
$95,92375th
$112,31890th
$66,387This org · 54th
p10$16,554
p25$40,289
p50$62,516
p75$95,923
p90$112,318
$66,387

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Faith Hope & Love SchoolCA $414,917$45,000 990
Morning Star Education CenterCA $397,907$739 990
Norma Gist Peoples' Free Child Development Program IncCA $424,900$35,315 990
Garden Grove 1st Preschool IncCA $433,887$40,580 990
Come And See Preschool & After SchoolCA $385,895$99,000 990
Bright Futures Growth And DevelopmentCA $379,961$61,192 990
God's Hands AcademyCA $378,715$113,579 990
Saving All ChildrenCA $444,706$48,654 990
Friends Of Potrero Hill NurseryCA $367,416$109,377 990
Barrio StationCA $358,745$100,511 990
Calvary Childcare CenterCA $358,065$72,060 990
Children Country & Lives CclCA $482,987$15,600 990
Ulloa Childrens CenterCA $331,025$80,302 990
WisdomworksCA $490,269$63,840 990
Shirayuri YouchienCA $325,515$39,416 990
Smiles ChildcareCA $315,687$14,795 990
Little Ones AcademyCA $298,948$50,984 990
Bethel Childrens Center Of Santa RosaCA $298,421$50,794 990
Gan Israel PreschoolCA $531,752$130,512 990
Paul Vision MinistriesCA $547,288$18,781 990
Santa Cruz Toddler Care CenterCA $550,684$81,997 990
Infant Development CenterCA $559,517$116,700 990
Venice Parents Daycare And PreschoolCA $565,978$77,645 990
1st Place 2 StartCA $594,453$94,897 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to CA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default54th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted54th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Daintry T Zarzynski) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 24 similarly situated organizations (Same NTEE sector (P33) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,387 is reasonable (approximately the 54th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.